试题与答案

A公司2006年12月31日购入价值10万元的设备,预计使用期5年,无残值。采用双倍

题型:单项选择题

题目:

A公司2006年12月31日购入价值10万元的设备,预计使用期5年,无残值。采用双倍余额递减法计提折旧,税法允许采用年限平均法计提折旧。2008年前适用的所得税税率为33%,从 2008年起适用的所得税税率为25%。2008年12月31日可抵扣暂时性差异的余额为( )万元。

A.3.6
B.6
C.1.2
D.2.4

答案:

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参考答案:A

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题型:综合题

(12分)阅读下列材料。

材料一  19世纪英国政治家威廉·格菜斯顿对美国1787年宪法赞赏有加,说“这是迄今为止,在特定的历史时期人类智慧和意志所创造出的最美妙的杰作”。

材料二 美国特拉华州的代表马丁·路德在制宪会议上评论道:“一个向上帝要求赋予自由的民族,没有迈出同时给予非洲人自由的第一步是不应该的。”恩格斯则认为:“可以表明这种 * * 的特殊资产阶级性质的典型表现是美国宪法,它最先承认了 * * ,同时确认了存在于美国的有色人种奴隶制。”

评材料中关于美国1787年宪法的观点。(要求:围绕材料中的一种或两种观点展开评论;观点明确,史论结合)

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题型:阅读理解

“A very destructive seven-year old child kicked my legs and scratched at my hand,” said one teacher. “I broke up a fight and was kicked,” said another. Many people have heard stories like this. But the situation is more worrying still and it involves parents.

Every child, regardless of the circumstances into which they are born, has the right to achieve their potential, regardless of their parents’ wealth and class. And we recognize that, as a nation, it is a long way to achieve this goal. But rights come with responsibilities and what worries people is that we are in danger of neglecting the latter.

Far too many children are behaving badly at school, even to the point of being violent to staff. This is terrible enough,but it is hard to be surprised since many children are just mirroring the behavior of their parents. Too many are starting school unable to hold a knife and fork, unused to eating at a table,and unable to use the lavatory properly.

We are in danger of becoming a nation of families living separate lives under one roof. The bedroom, once a place to sleep, has become the living space for the young. Spending hours in front of computer screens, on social networking sites or being immersed in computer games, children and young people spend little time with their parents. Parents are unable to monitor just what their children are watching.

Schools cannot right the wrongs of society and teachers cannot become substitute parents. Both parties need to work together. Parents must be helped and given confidence to take back control. They are responsible for setting boundaries for their children’s behavior and sticking to those boundaries when the going gets tough. They are responsible for setting a good example to their children and for devoting that most precious of resources---time---so that children come to school ready and willing to learn.

小题1:What problem do people ignore in the writer’s opinion?

A.The school violence

B.The pressure of students’ learning

C.The right to achieve students’ potential

D.Students’ responsibilities小题2:The writer’s attitude to the behaviors of parents may be that of        .

A.dissatisfaction

B.sympathy

C.understanding

D.tolerance小题3:The underlined part in Paragraph 4 may mean        .

A.children don’t live with their parents in the same room

B.parents care little about children’s life at home

C.children spend little time with their parents at home

D.parents attempt to establish a good relationship with their children小题4:From the last paragraph,we can infer that      .

A.school can’t correct the wrongs that society does to teachers

B.teachers have no responsibility for playing the role of parents

C.parents should spend time with children making them ready to learn

D.students are responsible for making themselves known in society小题5:What is the main idea of the passage?

A.Children’s behavior at school is worrying people

B.Parents expect schools to correct their children’s bad habits

C.There is no point in parents’teaching children at home

D.Don’t blame teachers when it’s parents who are failing

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